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成本管理是企业日常经营管理的一项中心工作,在企业生产经营实践中起着重要的作用。企业的成本水平不仅决定着企业生产经营效率的高低,还直接关系到企业的竞争能力,抵抗内外压力、求得生存和发展的能力。
Cost management is a central business day-to-day management of enterprises in the production and operation of enterprises play an important role. The cost level of an enterprise determines not only the efficiency of production and operation of an enterprise, but also the competitiveness of an enterprise, the pressure of resisting internal and external pressures, and its ability to survive and develop.